사회적 기업의 활성화 방안에 대한 고찰 - 영·미 제도의 도입을 중심으로 -

Social enterprises play a very important role in our society, such as providing sustainable jobs, meeting demand for social services, contributing to community integration and revitalization of the local economy, and spreading the ethical consumption market. Accordingly, the government provided sustainable and practical support for social enterprises. Nevertheless, social enterprises have not been activated. Accordingly, the government changed its government policy to place importance on enhancing corporate self-sustainability, not supporting quantitative growth of social enterprises. Like our country, the United Kingdom and the United States made a similar transition. As such a system, they include a community interest company related limited liability company by guarantee/stock in the UK, and a low-profit limited liability company/Benefit Corporation in the United States. Therefore, this paper attempted to review the introduction of hybrid social enterprises in the United Kingdom and the United States for the purpose of revitalizing social enterprises. As a result of the review, specific improvement measures are as follows. First, it is necessary to expand the scope of social enterprises and ease certification requirements. Second, when establishing a hybrid social enterprise, there may be conflicts between shareholders' interests and social interests when prescribing for the purpose of the articles of association, and if such a case occurs, it is necessary to establish an explicit provision on which interests will be applied first. Third, it is necessary for directors of social enterprises to consider various factors such as the interests of stakeholders other than shareholders and corporate creditors. Fourth, in order to revitalize social enterprises, it is necessary to allow various capital raising methods such as funds other than stock issuance and bond recruitment. Fifth, under the ｢Social Enterprise Promotion Act｣, more than two-thirds of divisible profits are obligated to be reinvested in social purposes, which needs to be expanded so that they can be used for "realization of social purposes for other services.”